<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
CONSOLIDATED BALANCE SHEET AS OF NOVEMBER 30, 1996 AND THE CONSOLIDATED
STATEMENT OF INCOME FOR THE THREE MONTHS ENDED NOVEMBER 30, 1996 FOR SUBURBAN
OSTOMY SUPPLY COMPANY INC. AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          AUG-31-1996
<PERIOD-START>                              SEP-1-1996
<PERIOD-END>                               NOV-30-1996
<CASH>                                       7,113,532
<SECURITIES>                                         0
<RECEIVABLES>                                8,210,987
<ALLOWANCES>                                   427,000
<INVENTORY>                                  7,184,128
<CURRENT-ASSETS>                            23,052,858
<PP&E>                                       2,049,022
<DEPRECIATION>                               1,000,835
<TOTAL-ASSETS>                              37,254,970
<CURRENT-LIABILITIES>                        8,331,213
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                    46,177,324
<OTHER-SE>                                (17,337,926)
<TOTAL-LIABILITY-AND-EQUITY>                37,254,970
<SALES>                                     21,962,844
<TOTAL-REVENUES>                            21,962,844
<CGS>                                       16,844,477
<TOTAL-COSTS>                                2,797,105
<OTHER-EXPENSES>                               239,485
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             414,852
<INCOME-PRETAX>                              1,740,654
<INCOME-TAX>                                   769,431
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   971,223
<EPS-PRIMARY>                                     0.11
<EPS-DILUTED>                                     0.11